Entry into force: treaty effective after mutual notification, governing withholding taxes and fiscal-year application. Each Contracting State shall notify the other that domestic requirements for entry into force have been complied with; the Agreement enters into force one month after receipt of the later notification. Withholding taxes on dividends, interest, royalties and technical service fees apply to amounts paid on or after the first day of the calendar year following entry into force; other taxes apply for taxable periods beginning on or after that date. For the other Contracting State, income and capital provisions operate for fiscal years beginning on or after the first day of the fiscal year following the calendar year in which the Agreement enters into force. The earlier bilateral Agreement and its protocol cease to have effect when this Agreement's provisions commence.
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Entry into force: treaty effective after mutual notification, governing withholding taxes and fiscal-year application.
Each Contracting State shall notify the other that domestic requirements for entry into force have been complied with; the Agreement enters into force one month after receipt of the later notification. Withholding taxes on dividends, interest, royalties and technical service fees apply to amounts paid on or after the first day of the calendar year following entry into force; other taxes apply for taxable periods beginning on or after that date. For the other Contracting State, income and capital provisions operate for fiscal years beginning on or after the first day of the fiscal year following the calendar year in which the Agreement enters into force. The earlier bilateral Agreement and its protocol cease to have effect when this Agreement's provisions commence.
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